UK Child Benefit can be paid in respect of children who are not living in the UK, for instance for children of EU nationals who work in the UK while the child still lives in the country of origin. For example, a Greek parent could be working in the UK while his family is still in Greece and be entitled to UK Child Benefit for any children living in Greece.
Often in these situations, however, the child qualifies for Child Benefit by virtue of EC legislation. In this case, the child is not eligible for a CTF account, even if he or she receives a voucher, and therefore the voucher should not be used. When he or she moves to live in the UK, the status of the Child Benefit will have to be reviewed before the child is eligible for a CTF account.
